人们一般认为,征税人依法征税,纳税人依法纳税,并将它作为依法治税的主要内容,这本是天经地义,无可厚非的。但本文认为仅仅这样认识是不够的。人民之所以纳税、征税人之所以征税,是为了满足人们不可或缺的对公共产品的需要。因此,纳税和征税的最终归宿点在于用税。也因此,用税人——政府——如何用税,是否将人民所纳之税真正用于提供令人民感到满意的公共产品,便是人民是否应当纳税的根本法理之所在。由此,便构成了纳税人、征税人和用税人三者相互联系又相互制约的辩证关系,以及依法治税的完整内涵。也由此出发,树立以民为本的用税思想,完善民主监督制度,调整政府支出结构,改革税费制度,便成为依法治税的题中之意。 It is generally believed that taxpayers are taxed according to law and that taxpayers pay taxes in accordance with the law and use it as the main content of administering the tax according to law. This is a matter of course and justifies no justification. However, this article believes that such understanding is not enough. The reason why people pay taxes and tax collectors is to meet people’s indispensable need for public goods. Therefore, the ultimate destination of tax and taxation is tax. Therefore, the use of tax by the taxpayer-government - whether or not the taxes actually used by the people are really used to provide public products that satisfy the people, is the fundamental law that people should pay taxes. As a result, they constitute the dialectical relationship between taxpayers, taxpayers and taxpayers, which are mutually linked and mutually restrained, and the complete connotation of tax administration according to law. Starting from this, setting up a people-oriented thinking on using taxes, perfecting the system of democratic supervision, adjusting the structure of government expenditures, and reforming the system of taxes and fees have become the object of tax administration in accordance with the law.